论文部分内容阅读
本文认为,“国家分配论”与“公共财政论”在研究范式、理论分析一般框架和分析路径等方面的视角有所不同。但从两者共同研究的逻辑前提——公共权力与征税权,在本质上具有同一性,因而两者又是相辅相成的,是现代财政分配理论研究中的两个层次。由此可以牵引“国家分配论”的嬗变及与“公共财政论”的对接,从而建立与中国社会主义市场经济体制相适应的公共财政基本框架。
This paper argues that there are some differences in the perspectives of research paradigms, the general framework of theoretical analysis, and the analytical path between “the theory of state distribution” and “the theory of public finance.” However, from the logical premise of the common research between the two, the public power and the taxation right are essentially identical, so the two are complementary to each other, which is the two levels in the study of modern financial allocation theory. This can lead to the evolution of the “theory of state distribution” and the connection with “public finance theory,” so as to establish the basic framework of public finance that is compatible with China’s socialist market economic system.